Musannaf Ibn Abi Shayba 19:87

Abu Bakr narrated to us, he said: Muhammad ibn Bakr narrated to us, from Ibn Jurayj, from ‘Ata’ regarding the young boy who steals: He said, "There is no cutting (punishment) upon him until he reaches puberty." And ‘Amr ibn Dinar said, "I do not see any cutting upon him."